Eligible project specification under section 35AC extended, maintaining tax-benefit qualification for donations to the destitute centre. The Central Government specifies the construction and running of a Destitute Centre at Bhilarewadi Katraj, Pune, carried out by Janseva Foundation, as an eligible project or scheme under the Explanation to section 35AC, extending the period of eligibility for a further three years following a committee recommendation that the project is being executed properly and after noting the estimated project cost.